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  • Commentaries

United Kingdom Case Commentaries

No Reasonable Excuse for Late Enhanced Protection Pension Application

No Reasonable Excuse for Late Enhanced Protection Pension Application

Date: Dec 9, 2016
No Reasonable Excuse for Late Enhanced Protection Pension Application Introduction The case of Yablon v. Revenue and Customs ([2016] UKFTT 814 (TC)) deals with a pivotal issue in tax law concerning...
Supersession in Personal Independence Payment Claims: Insights from DS v. Secretary of State for Work and Pensions

Supersession in Personal Independence Payment Claims: Insights from DS v. Secretary of State for Work and Pensions

Date: Dec 3, 2016
Supersession in Personal Independence Payment Claims: Insights from DS v. Secretary of State for Work and Pensions Introduction The case DS v. Secretary of State for Work and Pensions (PIP), reported...
Upper Tribunal Decision in KB v. Secretary of State for Work and Pensions (PIP): Supersession Procedure Clarified

Upper Tribunal Decision in KB v. Secretary of State for Work and Pensions (PIP): Supersession Procedure Clarified

Date: Dec 3, 2016
Supersession Procedure in PIP Claims: Insights from KB v. Secretary of State for Work and Pensions Introduction The case KB v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 537 (AAC))...
Establishing Jurisdiction in Closure Notices: Insights from B&K Lavery Property Trading Partnership v. Revenue & Customs

Establishing Jurisdiction in Closure Notices: Insights from B&K Lavery Property Trading Partnership v. Revenue & Customs

Date: Dec 2, 2016
Establishing Jurisdiction in Closure Notices: Insights from B&K Lavery Property Trading Partnership v. Revenue & Customs Introduction The case of B&K Lavery Property Trading Partnership v. Revenue &...
Savic v. The Information Commissioner: Re-defining NCND Exemptions and Public Interest Balances under FOIA (2016)

Savic v. The Information Commissioner: Re-defining NCND Exemptions and Public Interest Balances under FOIA (2016)

Date: Dec 1, 2016
Savic v. The Information Commissioner: Re-defining NCND Exemptions and Public Interest Balances under FOIA (2016) Introduction Savic v. The Information Commissioner, The Attorney General's Office and...
Enhanced Interpretation of Mobility Descriptors in PIP: MH v. Secretary of State for Work and Pensions

Enhanced Interpretation of Mobility Descriptors in PIP: MH v. Secretary of State for Work and Pensions

Date: Nov 29, 2016
Enhanced Interpretation of Mobility Descriptors in PIP: MH v. Secretary of State for Work and Pensions Introduction The case of MH v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 531...
Rule 43 Limitations in Upper Tribunal Proceedings: Insights from SK v Secretary of State for Work and Pensions (AA)

Rule 43 Limitations in Upper Tribunal Proceedings: Insights from SK v Secretary of State for Work and Pensions (AA)

Date: Nov 29, 2016
Rule 43 Limitations in Upper Tribunal Proceedings: Insights from SK v Secretary of State for Work and Pensions (AA) Introduction The case of SK v Secretary of State for Work and Pensions (AA) ([2016]...
Clarifying the Integration of Health and Social Care Provisions in EHC Plans: East Sussex County Council v. TW

Clarifying the Integration of Health and Social Care Provisions in EHC Plans: East Sussex County Council v. TW

Date: Nov 26, 2016
Clarifying the Integration of Health and Social Care Provisions in EHC Plans: East Sussex County Council v. TW Introduction The case of East Sussex County Council v. TW ([2017] ELR 119) adjudicated...
Establishing Procedural Finality in Personal Liability Penalties: Insights from Hackett v. Revenue & Customs (2016)

Establishing Procedural Finality in Personal Liability Penalties: Insights from Hackett v. Revenue & Customs (2016)

Date: Nov 24, 2016
Establishing Procedural Finality in Personal Liability Penalties: Insights from Hackett v. Revenue & Customs (2016) Introduction The case of Hackett v. Revenue & Customs (2016) [UKFTT 781 (TC)]...
Balancing Public Interest and Restrictive Covenants: The Millgate Developments Case

Balancing Public Interest and Restrictive Covenants: The Millgate Developments Case

Date: Nov 22, 2016
Balancing Public Interest and Restrictive Covenants: The Millgate Developments Case Introduction The case of Millgate Developments Ltd & Anor v. Smith & Anor revolves around the modification of...
Invalidation of Penalties Due to Defective Notices: Chartridge Developments Ltd v HMRC [2017] STI 332

Invalidation of Penalties Due to Defective Notices: Chartridge Developments Ltd v HMRC [2017] STI 332

Date: Nov 17, 2016
Invalidation of Penalties Due to Defective Notices: Chartridge Developments Ltd v HMRC [2017] STI 332 Introduction The case of Chartridge Developments Limited v. Revenue & Customs ([2017] STI 332)...
Establishing the Boultif Criteria: A Landmark Judgment on Article 8 ECHR and Deportation of Foreign Criminals

Establishing the Boultif Criteria: A Landmark Judgment on Article 8 ECHR and Deportation of Foreign Criminals

Date: Nov 17, 2016
Establishing the Boultif Criteria: A Landmark Judgment on Article 8 ECHR and Deportation of Foreign Criminals Introduction The case of Hesham Ali (Iraq) v. Secretary of State for the Home Department...
Elayi [2016] UKUT 508 (IAC): Establishing the Primacy of Fair Hearing and Judicial Appearance in Immigration Tribunals

Elayi [2016] UKUT 508 (IAC): Establishing the Primacy of Fair Hearing and Judicial Appearance in Immigration Tribunals

Date: Nov 16, 2016
Elayi [2016] UKUT 508 (IAC): Establishing the Primacy of Fair Hearing and Judicial Appearance in Immigration Tribunals Introduction The case of Thajudheen Elayi versus The Secretary of State for the...
Daly v Secretary of State for Work and Pensions [2016] UKSC 58: Upholding the Benefit Cap and Its Implications for Social Welfare Law

Daly v Secretary of State for Work and Pensions [2016] UKSC 58: Upholding the Benefit Cap and Its Implications for Social Welfare Law

Date: Nov 10, 2016
Daly v Secretary of State for Work and Pensions [2016] UKSC 58: Upholding the Benefit Cap and Its Implications for Social Welfare Law Introduction Daly & Ors v. Secretary of State for Work and...
Clarifying Liability Under Excise Duty Regulations: McKeown & Ors v. HMRC

Clarifying Liability Under Excise Duty Regulations: McKeown & Ors v. HMRC

Date: Nov 10, 2016
Clarifying Liability Under Excise Duty Regulations: McKeown & Ors v. HM Revenue and Customs ([2017] STC 294) Introduction The case of McKeown & Ors v. Revenue And Customs ([2017] STC 294) addresses...
Arcis Management Consultancy v. Financial Conduct Authority: Upholding Threshold Conditions for Variation Permissions

Arcis Management Consultancy v. Financial Conduct Authority: Upholding Threshold Conditions for Variation Permissions

Date: Nov 8, 2016
Arcis Management Consultancy v. Financial Conduct Authority: Upholding Threshold Conditions for Variation Permissions Introduction The case of Koksal (t/a Arcis Management Consultancy) v. The...
Establishing Reasonableness in HMRC Penalty Assessments: Analysis of O'Donnell v. Revenue and Customs [2016] UKFTT 743 (TC)

Establishing Reasonableness in HMRC Penalty Assessments: Analysis of O'Donnell v. Revenue and Customs [2016] UKFTT 743 (TC)

Date: Nov 5, 2016
Establishing Reasonableness in HMRC Penalty Assessments: Analysis of O'Donnell v. Revenue and Customs [2016] UKFTT 743 (TC) Introduction O'Donnell v. Revenue and Customs is a landmark case...
Mallory & Ors v. Orchidbase Ltd: Enhanced Guidelines for Leasehold Enfranchisement Valuations

Mallory & Ors v. Orchidbase Ltd: Enhanced Guidelines for Leasehold Enfranchisement Valuations

Date: Nov 3, 2016
Mallory & Ors v. Orchidbase Ltd: Enhanced Guidelines for Leasehold Enfranchisement Valuations Introduction The case of Mallory & Ors v. Orchidbase Ltd ([2016] UKUT 468 (LC)) serves as a pivotal...
Upper Tribunal Clarifies Standards for Social Engagement in PIP Assessments

Upper Tribunal Clarifies Standards for Social Engagement in PIP Assessments

Date: Nov 2, 2016
Upper Tribunal Clarifies Standards for Social Engagement in PIP Assessments Introduction The case HJ v. Secretary of State for Work and Pensions (PIP) ([2016] UKUT 487 (AAC)) brings to light...
Defining 'Taking Nutrition' Under PIP: Emphasis on the Act of Eating Over Nutritional Quality

Defining 'Taking Nutrition' Under PIP: Emphasis on the Act of Eating Over Nutritional Quality

Date: Oct 29, 2016
Defining 'Taking Nutrition' Under PIP: Emphasis on the Act of Eating Over Nutritional Quality Introduction The case of MM and BJ v. Secretary of State for Work and Pensions ([2016] UKUT 490 (AAC))...
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